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Bulletin No. 2023-02

To: Heads of Government Departments, Agencies, and Others Concerned

Subject: U.S. Standard General Ledger (USSGL) — A Treasury Financial Manual (TFM) Supplement

1. Purpose—This bulletin revises the USSGL and replaces all previous amendments.

2. Rescission

Bulletin No. 2023-02 rescinds the following publications:

• Bulletin No. 2022-12 (June 2022) 

• Bulletin No. 2022-16 (September 2022) 

3. Explanation of Updates

• Bulletin No. 2023-02 USSGL includes two parts:

• Part 1 FY 2023, replaces USSGL Part 1 FY 2022 reporting.

• Part 2 FY 2024, replaces USSGL Part 2 FY 2023 reporting.

4. Overall Changes to the USSGL

• Part 1 FY 2023—Revised

• Part 2 FY 2024—Revised

• Summary of Changes—The Summary of Changes identifies specific changes made to the 

USSGL.

5. Changes by Part/Section

Part 1—FY 2023 Reporting includes Sections I through VII:

Section I: Chart of Accounts

Section II: Accounts and Definitions
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Section III: Account Transactions

• Transaction Categories

• Transaction Listing

• Transactions

• T-Accounts

Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting 

• USSGL Account Attribute Definition Report

• USSGL Account Attribute Table

Section V: Crosswalks to Standard External Reports for FY 2023 GTAS Reporting

OMB Form and Content:

• Balance Sheet

• Statement of Net Cost

• Statement of Changes in Net Position

• Statement of Custodial Activity

• Statement of Budgetary Resources

• SF 133: Report on Budget Execution and Budgetary Resources & Schedule P Budget 

Program and Financing Schedule

Section VI: Crosswalks to Reclassified Statements for FY 2023 Reporting

• Reclassified Balance Sheet

• Reclassified Statement of Net Cost

• Reclassified Statement of Operations and Changes in Net Position

Section VII: GTAS Validations and Edits for FY 2023 Reporting.

• Validations Detail

• Validations Summary

• Edits Detail

• Edits Summary

• Closing Edit Details

Part 2—FY 2024 Reporting includes Sections I through VII:

Section I: Chart of Accounts

Section II: Accounts and Definitions
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Section III: Account Transactions

• Transaction Categories

• Transaction Listing

• Transactions

• T-Accounts

Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting 

• USSGL Account Attribute Definition Report

• USSGL Account Attribute Table 

Section V: Crosswalks to Standard External Reports for FY 2024 GTAS Reporting

OMB Form and Content:

• Balance Sheet

• Statement of Net Cost

• Statement of Changes in Net Position

• Statement of Custodial Activity

• Statement of Budgetary Resources

• SF 133: Report on Budget Execution and Budgetary Resources & Schedule P Budget 

Program and Financing Schedule

Section VI: Crosswalks to Reclassified Statements for FY 2024 Reporting 

• Reclassified Balance Sheet

• Reclassified Statement of Net Cost

• Reclassified Statement of Operations and Changes in Net Position

Section VII: GTAS Validations and Edits for FY 2024 Reporting 

• Validations Detail

• Validations Summary

• Edits Detail

• Edits Summary

• Closing Edit Details

6. Effective Date

Part 1 requirements for FY 2023 are effective immediately. 

Part 2 requirements for FY 2024 are effective October 1, 2023. 
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7. References

 TFM Volume I, Part 2, Chapter 4700, "Federal Entity Reporting Requirements for the Financial Report 

of the United States Government," dated November 2022. 

 OMB Circular No. A-11, "Preparation, Submission, and Execution of the Budget," dated August 2022. 

 OMB Circular No. A-136 Revised, "Financial Reporting Requirements" (Form and Content), dated 

June 2022. 

8. Inquiries 

Direct questions concerning this bulletin to your agency's USSGL Board representative or:

Chris Beck

Director, General Ledger and Intragovernmental Transaction Division

Fiscal Accounting

Bureau of the Fiscal Service

PO Box 1328

Parkersburg, WV 26106-1328

Email: USSGLTeam@fiscal.treasury.gov

Date: December 15, 2022